IX 


mo 


*m 


Duke  University   Libraries 

Circular  / 
Conf  Pam  12mo  #779 


CIRCULAR. 


0FF1C1-:  (  >:•  s'iWTK  C<  'LUXTOU  OF  F LOFJDA,  ) 

T.\LI.Ati.\SMvK.  ISCA.         \ 

To  tl>  District  Collectors  mid  jX$***8oi%&  of Florhhi : 

It  is  verv  desirable  that  the  assessors  should,  as  soon  as 
possible,  proceed  with  the  assessment  of  property,  moneys 
and  credits,  ttiider  the  tax  act  of  February  J .7th,  1804-,  as 
modified  by  Congress  during  its  last  sess'fbto. 
^  Tlie  following  instructions,  with  the  aid  of  tlie  ^regula- 
tions and  additional  instruct  ions  "  of  the  L 'ominissioner  of 
Taxes  #S2d  6f  June,  1S01.«  will,  it  is  believed,  enable  the 
assessors  in  assessing  correctly  every  tax  on  the  sheet  Headed 
*  Returns  and  Assessments,  of  Confederate  tax  on  property, 
moneys  and  credits,  under  the  alt  of  February  17th,  lS6.i,*" 
now  furnished  them. 

The  "sheet1'  sliould  be  tilled  according  to  the  following 
explanation; 

1^ will  now  proceed  to  explain  in  detail  tlie  proper  mode 
of'filling  up  this  'S?heet/' 

Asa  preliminary  to  the; assessment,  the  assessor  will  ad- 
minister to  the  tax  payer  the  following  oath  :  "  You  do  sol- 
emnly swear  that  you 'will  render  true  and  faithful  return 
and  statement  of'  all  the  property,  articles,  or  objects  for 
which  you  are  liable  to  taxation  and  oi%  which  a  return  is  re- 
quired by  law  to  be  made  at  this  time,  and  that  you  will  true 
answers  make  to  all  questions  which  shall  be  put  you  touch- 
ing your  property  or  effects,  pr  any  exemptions  which  may 
be  claimed,  and  also  as  to  any  fact  in  reference  thereto;  and 
that  you  shall  speak  the  truth,  the  whole  truth,  and  nothing 
but  the  truth.     So  help  you  God." 

Haying  qualified  the  tax  payer,  he  will  commence  with. 

1st.  u  Land  or  other  Ileal  Property.*' 

Under  this  heading  he  will  put  down  the  number  of  acres 
of  land  owned  by  the  taxpayer-  in  his  County  on  the   17th 


of  February-,  IS6%,  ami  al-o  the  infrhbcL'  of  I"!-,  without 
specifying  the" number  of  acres  in  each  particular  tract. 
Land  owned  by  thq  tax  payor  out  pfliis  eOnnty  will  be  as- 
sessed where  situated.  Real  K^tate  Is  to  be  valued  as  <>f 
1860,  except  where  it  has  been  purchased  since  J  an.  1st.  1862, 
in  which  case  the  price  act  uatllV  paid  by  the  tax  payer  is  tJobe 
regarded  a>  its  value,  unless  the  "land  lias  been  purchased 
by  a  refugee' driven  from  home  by  the  presence  or  proximity 
of  the  enemy  and  was  hold  or  occupied  by  such  refugee  for 
his  own  use  and  for  his  residence,"  when  "the  land  shall  he 
assessed  according  to  its.  market  value  in  L860.  But  if  rent- 
ed out  by  such  refuge?,  or  redded  upon  or  used  by  any  other 
person  not  a  refugee,  it  shall  he  assessed  at  its  cost  tc  the 
owner.  The  tax  hooks  are  the  best  guide  for  ascertaining 
the  value  of  real  estate  in  I960,  The  value  of  any  permanent 
improvement  or  injury  to  the  property  since  136U  should  be 
rateablv  added  or  deducted,  as  the  case  may  he. 

2d.  "  Slaves  "  are  to  be  assessed  upon  tin1  hasis  of  their 
market,  value  in  VSOn,  except  where  they*' have  been  pur- 
chased since  L-t  January.  ]>!!2,  in  which  case  they  are  to 
be  assessed  at  the  price  actually  paid  for  them  by  the  tax 
payer.  To  avoid  the  differences  that  have  occurred  in  the 
values. attached  to  slaves  and  other  property  in  different  col- 
lection districts,  and  sensible  of  the  propriety  of  having  uni- 
form values  as  near  as  may  lie,  I  have  resorted  to  the  tax- 
returns  made  in  this  State  for  the  year  I860,  as  well  as  to 
other  reliable  data,  and  have  ascertained  the  average  value 
of  slaves  in  this  State  to  have  been.  $520.  The  assessors 
will  exercise  their  own  judgment  in  the  valuation  of  slave-, 
but  it  is  recommended  that  the  average  value  shall  corres- 
pond as  nearly  as  may  be  to  the,  amount  above  stated.  If  a 
slave  possesses  additional  value,  above  the  average,  on  ac- 
count of  any  particular  qualification — as  a  mechanic,  house 
servant,  &e. — he  should  be  assessed  at  a  correspondingly  in- 
creased valuation. 

Slaves  are  to  he  assessed  in  the  name  of  the  owner  and  not 
of  the  hirer.  J>y  the  11th  paragraph  of  ';  Regulations  and 
Additional  Instructions  "  of  the  Commissioners  of  Taxes,  of 
the  22d  of  June,  1804,  slaves  are  required  to  be  assessed  in 
all  cases  in  the  counties  where  they  were  on  the  1  Tth  of  Feb., 
1864.  In  order,  therefore,  that  all  slaves  should  he  assessed 
it  is  necessary  that  the  assessor  should  enquire  of  every  tax 
payer  not  only  what  Slaves  he  owned  en  the   17th  of  rebrri- 


ary  in  his  county^  bul  also  what  slaves  iH'loitfrjng  to  other 
persons  were  in  Ills  possesion  on  that  day,  and  it'  any  were 
owned   By  non-residents  of  tiie  county.  such  non-resident's 

name  should  be  entered  on  the  vvheet,,>  and  the  value  of 
such  slaves  assesses!  against  him. 

*'J.  '"Horses,  Mules,  Asses  and  ,Tonnei>."  u  Cattle  of  the 
Bovine  Species, "  '•  Sheep,  (roars  and  Swine." 

4th.  ''Cotton  and  Wool."  "  Tobacco,"  uCorn>"  "Wheat," 
'■  live,  Oats,  Buckwheat,  Rice,  and  all  other  kinds  of  grain,* ] 
ik  Potatoes  oi'  all  kinds,  Peas,  Ground  Peas,  I>eans.  ;md  all 
odier  products  of  the  farm,  garden-,  or  orchard  not  specifically 
mentioned  in  the  foregoing  columns."  All  agricultural  pro- 
dncts  are  to  lie  valued  a>  of  the  year  ISOO,  except  cotton  and 
tobacco  purchased  since  dan.  1st.  180*2,  which  are  to  be  as- 
sessed at  the  price-  actually  paid  for  them  by' the  tax  payer, 
Tlu)  word  "jeotton  *'  includes  cotton  varus,  ami  "tobacco" 
includes  manufactured  tobacco  and  sogars.  In  assessing 
agricultural  products,  the  assessor  should'  first  ascertain  ad 
agricultural  products  on  hand  on  the  17th  of  Feb.,  LS64,  in- 
cluding any  that  wore  taxed  duly  1st,  iNck  lie  should 
then  allow  a  &ir  deduction,  proportioned  to  the  size  of  the 
tax  payer's  land ly,  for  its  support  for  the  year  1M>L  This 
deduction  is  only  to  be  allowed  of  those  article-  raised  by  the 
tax  payer  and  tithed  in  1S63.  The  amount  to  he  deducted 
should  be  uniform  in  all  cases  The  assessor  should  deter- 
mine what  deductions  should  be  allowed  for  the  support  of 
families  of  different  sizes,  establishing  a  uniform  rule  with- 
out consulting  the  tax  payer.  The  word  wi  family  "  is  con- 
strued by  the  Commissioner  of  Taxes  ''to  include  only  the 
white  persons  of  a  family,  house  servants  and  family  horses. 

5th.  "Flour,  Meal,  Sugar.  Molasses,  Bacon,  Lard,  and  all 
other  Groceries,  Goods,  Wares  or  Merchandise,  Spiritous 
Liquors,  Wines,  Cider,  Vinegar,,  Occ,  <&c/' 

These  articles  held  by  the  tax  payer  on  the  17th  of  Feby, 
1864,  are  to  be  assessed  upon  the  basis  of  their  market  value 
in  1860,  without  any  deduction  for  family  supplies,  except 
in  the  articles  of  sugar  and  bacon,  which  were  raised  by  the 
taxpayer  and  actually  tithed  in  lS6o..  Goods,  wares  and 
merchandise  held  by  registered  yeisom,  are  to  be  assessed 
without  any  deduction. 

6th.  "Value  of  all  Household  and  Kitchen  Furniture, 
Agricultural  Tools  and  Implements,  and  all  Tools  of  me- 
c' anics  orothers,  Musical  Instruments,   and  all  articles  of 


domestic  use,"  "Carrrapes.  VVj  Carts,  Di*ays  and  cVci; 

species  of  vehicle. on    win-.'!.-.'"    "Box/Its,    Map.*,     Pictures, 
Painting,  Statuary,  and  all  other  Works  Of  Art  " 

These  articles  are  to  be  assessed  as  of  their,  value  hi  I860; 

Ttli.  Value  of  all  Shares  in  any  bank,  banking  company 
or  association,  canal, navigation,  importing  exportiner,  insur- 
ance, manufacturing,  telegraph,  express,  railroad,  and  dry 
dork  companies,  and  all  other  joint  stock  Companies  ot  evcrv 
kind,  whether  incorporated  or  not. 

These  shares  are  not  now  liable  to  the  property  tax,  and 
are  not  to  bo  assessed,  but  joint  stock  companies  are'tobe 
assessed  with  their  property,  money  and  credits  as  individu- 
als. The  property  of  co-partnerships  should  he  assessed 
against  the  individual  members  and  not  in  the  name  of  the 
linn. 

8th.  "  All  Gold  and  Silver  Wares  and  Plate,  Jewels,  Jew- 
elry and  Watches.'1 

A  tax  often  per  cent  is  to  be  assessed,  in  Confederate 
money,  on  these  articles,  as  ot  their  value  in  1S60. 

9th.     -'Gold  and  Silver  Coin.  Gold    Dlfetj  Q(tM  Or  Silver 

Bullion/' 

These  subjects  are  to  be  assessed  at  their  lace  value,  or 
value  in  gold  or  silver,  as  the  case  may  be.  The  amount  of 
gold  and  silver  should  be  assessed  and  entered  on  the  "Sheets" 
separately.  The  collectors  will  collect  a  tax  of  5  per  cent, 
on  these  su hjeets,  in  kind,  which  may  be  commuted  by  the 
tax  payer  by  the  payment  of  17  dollars  in  Confederate  notes 
for  one  dollar  in  silver  coin,  and  eighteen  dollars  for  one  dol- 
lar in  gold  coin,  until  further  instructed. 

!Oth.  "  Value  of  Moneys  held  abroad,  Bills  of  Exchange 
on  foreign  countries/' 

To  this  heading  on  the  sheetshould  be  added  "Promisso- 
ry Notes,  Rights,  Credits,  and  Securities,  payable  in  foreign 
countries." 

These  subjects  are  to  be  assessed  at  their  face  value,  or 
value  in  specie,  and  a  tax  of  5  per  cent,  is  to  be  collected, 
payable  in  gold  or  silver,  at  the  election  of  the  tax  payer, 
which  may  be  commuted  in  Confederate  notes  at  the  rate 
of  seventeen  for  one,  until  otherwise  instructed.  This  tax 
cannot  be  paid  in  4  per  cent,  bonds  or  certificates. 

11th.  "Amount  of  all  Solvent  Credits,  Bank  Bills,  and 
all  other  papers  i— ued  as  currency,  exclusive  of  hon-lnterest 


ber.ring  Confederate  Treasury  note.?,  and  not  employed  in  a 
taxed  business." 

These  subjects  are  to  be  assessed  at  their  face  value,  and 
the  tax  of  5  per  cent,  thereon  is  to  be  paid  in  Confederate 
notes. 

"Credits/'  Under  this  heading  on  the  "  sheet,''  means 
credits  within  the  Confederate  States,  and  includes  Confed- 
erate bonds. 

12th.  "Value  of  all  articles  of  Personal  or  Mixed  Prop- 
erty, not  in  terms  embraced  in  any  of  the  foregoing  columns, 
nor  exempt  from  taxation/'. 

Under  this  heading  will  be  assessed  all  property  not  in- 
cluded in  the  preceding  columns,  among  which  may  be 
mentioned  the  wearing  apparel  of  the  tax  payer  and  his 
family,  which  are  to  be  assessed  as  of  their  value  in  1860. 

13th.  There  being  no  column  on  the  "sheet"  for  insert- 
ing the  value  of  property  exempted  by  the  law,  the  assessors 
will  write  the  word  "  Exemptions  "  over  the  words  "  Value 
of  all  shares  in  any  bank,  banking  company  or  association, 
canal,  navigation,  importing,  exporting,  Arc./'  and  enter  in 
that  column  the  aggregate'  amount  of  the  exemptions  to 
which  the  tax  payer  is  entitled/which  will  be  ascertained  as 
follows  : 

If  the  tax  payer's  assessable  property,  exclusive  of  house- 
hold furniture,  exceeds  $1,000,  according  to  the  basis  of 
valuation  prescribed  by  the  law,  he  is  entitled  to  no  exemp- 
tion in  any  case. 

I.  If  his  property  is  worth  less  than  $1,000,  exclusive  of 
household  furniture,  he  is  entitled  to  an  exemption  of  $500, 
if  the  head  of  a  family,  and  to  $100  .for  each  minor  child, 
and  to  the  further  sum  of  $500  for  each  son  actually  engaged 
in  the  army  or  navy,  or  who  has  died  or  been  killed  in  the 
military  or  naval  service,  and  who  was  a  member  of  his  fami- 
ly when  he  entered  the  service.  .  . 

IL  Every  officer,  soldier^sailor,  oiuraarine  actually  en- 
gaged in  the  military  or  naval  service,  or  such  as  have  been 
disabled  in  such*service,  are  exempted  to  the  value  oi  $1,000, 

III.  The  widow,  or  if  there  be  no  widow,  the  minor  chil- 
dren of  any  officer,  soldier,  sailor,  or  marine  who  may  have 
died  or  been  killed  in  the  military  or  naval  Service,  are  en- 
titled to  an  exemption  of  $1,000. 

IV.  The  entire  property  of  hospitals,  asylums,  churches, 
sehooK  colleger  and  other  charitable   iugHtutians,'  and  of 


fiompaiiic-3  formed  uuder  the  act   entitled  an   ';Act  to  estab- 
lish a  Volunteer  Navy,*"  is  exempted. 

It  will  be  observed  that  the  property  of  the  institutions 
and  companies  mentioned  in  the  above  paragraph  is  ex- 
empted though  they  are  worth  more  than  lljOOO,  vet  when 
the  individual  tax  payer  is  worth  more  than  $1,000,  exclu- 
sive of  his  household  furniture,  lie  is  entitled  to  no  exemp- 
tion, though  he  be  the  head  Of  a  family  or  in  the  military  or 
naval  service,  or  would  otherwise  be  exempted. 

Hth.  "  Aggregate*. ''  Under  this  head  will  be  entered 
the  total  value  of  the  tax  payer's  property  as  assessed  on  the 
"sheet,"  except  the  specie  assessments,  that  is,  the  assess- 
ments on  "Gold  and  silver  coin,  gold  dust,  goW  and  silver 
bullion/*  '•  Value  of  moneys  held  abroad,  bills  of  exchange 
on  foreign  countries/"  eve. 

loth/  -Tax/'  Under  the  heading..  "Tax,"  will  be  en- 
tered the  total  amount  of  the  tax  upon  the  property  assessed 
upon  the  tax  payer  upon  the  "sheet,"'  except  the  rax  on  spe- 
cie and  foreign  credits  assessed  in  specie,  referred  to  in  the 
above  paragraph.  The  tax  on  property,  &a.,  assessed  on 
the  "slieet"  is  5  pjpr,  cent.,  except  the  tax  on  u  all  gold  and 
silver  wares  and  plate,  jewels,  jewelry  and  watches,*'  upon 
which  there  is  an  additional  tax  of  5  per  cent.  In  calcula- 
ting the  il  tax,"  the  amount  of  exemptions  should  be  deduc- 
ted" from  the  aggregate  amount  of  property,  &c„  assessed.--- 
The  tax  on  specie  and  foreign  credits  will  not  hi;  entered  on 
the  "sheets;'  but  will  DO "calculated  and  collected  by  the 
collector  when  the  tax  is  paid. 

loth.  l'  Soldiers1  Tax."  By  the  12th  paragraph  of  «  Re- 
gulations and  Additional  Instructions''  of  the  Commissioner 
of  Taxes,  of  the  2?d  June,  "IStH-,  the  assessors  are  required 
to  assess  separately  the  "sojdiers'  tax,"  that  is,  the  addi- 
tional tax  of  one-lift h  of  all  the  taxes  of  1S04,  laid  by  an  act 
of  the  last  session  of  Congress  to  meet  the  increased  pay  of 
soldiers*,*  There  being  no  column  on  the  ''sheet''  for  this 
tax,  the  assessors  wilfruleTa  column  on  the  left  hand  margin 
of  the  "  sheet, v  heading  itf^'ftuMierf?  'lUflf^and '  putting  in 
it  onedy't.h  of  the  amount  found  in  the  column  on  the  right 
hand  of  the  "sheet"  headed  u  Tax."  The  collector  is  re- 
quired to  collect  this  tax  in  Confederate  Treasury  notes  of 
the  new  issue,  giving  a  separate  receipt  for  it  and  icporting 
it  separately  to  me  monthly.  There  being  no  credit  allowed 
oil  aecoiv.it "of the  fiLrte'  ihi,  tux  \v\\)  be  collected  as   soon  as 


assessed.     The    \alue   of  u gold  and  silver  coiaj   gold  dust. 
.gold  or  silver   bullion/'  and    the  u  value   of  moneys   heM 
abroad,  bills  of  exchange  on  foreign  countries,"  etc..  not  be- 
ing included  in  the*  column   headed  "Aggregate,"  the  tax 

oil  them  will  be  collected  as  sooh  as  assessed:  The  "sol- 
diers' tax  "  on  specie  and  foreign  credits  not  being  included 
in  the  column  headed  "  Soldiers'  Tax,"  will  be  calculated 
and  collected  by  the  collector  in  the  "  new  issue,"  at  the 
rate  of  J  7  for  silver  and  18  for  gold. 

17th.  "Name  of  the  Tax  Payer,  to  be  signed  by  the  per- 
son taking  the  oath." 

Under  this  heading  the  tax  payer  will  sign  his  name.  If 
lie  is  a  non-resident  of  the  county  his  name  must  be  signed 
by  his  agent,  if  he  has  one  as  such,  and  if  there  be  no  agent, 
then  by  the  assessor. 

The  assessments  upon  the  sheet  headed  "Returns  and  As- 
sessments of  Confederate  Taxes.  &c,"  which  I  have  explain- 
ed above,  in  detail,  are  to  be  made  as  of  the  17th  of  I  ebru- 
;iry,  1  $64.  I  herewith  enclose  to  the  collector  a  "sheet"  till- 
ed up  as  a  sample,  a  copy  of  which  he  will  furnish  each  as- 
sessor in  his  district  who  has  been  assigned  to  his  cratj*.  Ileal 
estate  and  slaves  are  to  be  assessed  in  the  county  where  they 
are.  Property  of  all  either  kind  should  be  assessed  in  the 
county  where-  the  tax  payer  resides.  If  any  portion  of  it  js 
in  another  district,  the  assessor  should  forward  to  the  asses- 
sor of  the  district  where  the  property  i-,  a  certified  state- 
ment of  the  assessment,  who  shall  examine  the  same,  and  if 
approved,  shall  return  it  with  his  approval  thereon.  If  dis- 
approved he  shall  make  such  alterations  thereon  as  he  may 
deem  just,  and  return  it  with  any  additions  thereto  which  he 
may  have  made.  The  assessment  thus  corrected  should  bo 
entered  on  the  "sheet."  Property  in  another  State  cannot, 
be  assessed  in  this  State. 

The  collectors  will  collect  at  once  the  "SoldicjjjgJJjjJ.  of 
one-fifth  in  the  "new  i^p:^  <y  thp  yfflffi[V(fr!^'"rt  taY  "n 

quarterly  sales ^BHlteSSSSSSfefiiiJfc^  income, 

salary  and  tax  o^r^^sierBa^^9onsiori8o,l5J  due  January 
1st,  1864,  are  not  liable  to  this  tax,  nor  is  the  additional  tax 
of  10  per  Cent,  on  profits  made  by  buying  and  selling  in  1863. 
In  making  the  assessments  on  the  ;i  sheet,"  the  assessors 
will  enter  them  perpendicularly,  if  the  columns  are  too  nar- 
row to  enter  them  horizontal!  v  using  a:  much  space  ?.:  ifi  nee- 
essartf. 


The  assessors  will  proceed  lV_nt h w itli  to  ascertain  the 
amount  and  value  according  to  the  form  Bended  ik  Separate 
return  of  the  value  of  property  employed  in 'agriculture, 
from  which  is  to  be  deducted  the  value  of  the  tax  in  kind 
derived  therefrom,"  &c,  <fce,,  of  such  property  and  effects 
employed  in  agriculture,  and  when  so  ascertained  will  turn 
over  the  fists  to  the  district  collector,  and  the  collector  will 
suspend  the  collection  of  the  tax  upon  these  lists  until  the 
value  of  the  tithe  to  be  deducted  can  be  ascertained.  In 
accordance  with  instructions  from  the  office  of  the  Commis- 
sioners of  Taxes,  the  whole  of  the  taxable  property  and 
effects  of  the  farmer  and  planter  wil^  be  assessed  like  that 
of  other  tax  payers,  and  when  the  additional  or  "separate 
return"1  of  a  former  or  planter  is  made  of  his  property  and 
effects  employed  in  agriculture,  the  collector  will  ascertain, 
by  comparing  the  two  returns,  whatever  is  not  so  employed, 
and  proceed  to  collect  the  tax  thereon  without  any  suspen- 
sion or  delay,  just  as  he  is  required  to  do  in  case  of  other  tax 
pavers  not  engaged  in  agriculture. 

Whilst  the  assessors  are  not  intended  to  be  controlled  in 
the  values  .to  be  affixed  to  articles  subject  to  taxation,  it  is 
recomiffended  that  the  following  average  values,  which  have 
been  arrived  at  by  proper  investigation,  should  be  conformed 
to  as  nearly  as  possible  : 

Cottou,  Bhort  staple,  baled  or  in  lint 10  cents  per  pound. 

"  "  u     in  <he  seed. Z}&     "      "        u 

11        Sea  Island,  baled  or  in  lint 20        "      u        " 

in  the  seed 6J£    "      " 

(  Orn • 75        "      u  bushel. 

(  attic,  average • $  5  00  per  head. 

Hogs,        "         1  50    "        " 

Sheep,       "         1  50    »        « 

Mules,       "        ....120  00    "        " 

Respect  full  v,    , 

*      E.  IT.  GAMBLE,    , 

State  Collector  of  Irla. 


Hollinger  Corp. 
pH8.5 


